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BASIC/INTERMEDIATE PARTNERSHIPS, PARTNERS & LLCs Video Conference

$270.00

This is an 8-hour video conference (8 credits) led by Prof. Joseph Newpol, J.D., LL.M, CPA.

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Multiple Purchase Discount
Quantity Discount Discounted price
3 - 4 $55.00 $215.00
5 + $75.00 $195.00

This bulk pricing will be applied to all 8 hour seminars.


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Description

This is an 8-hour video conference (8 credits) led by Prof. Joseph Newpol, J.D., LL.M, CPA.

Topics include current developments under Subchapter K; formation of partnerships under S 721; allocation of partnership liabilities under S 752; allocation of profits and losses under S 704 (including allocations under S 704© attributable to assets whose values have increased or decreased prior to contribution); taxation under S 707 attributable to partnership payments to partners (including guaranteed payments under S 707(c); taxation under S 731 attributable to liquidating and non-liquidating distributions by partnerships; taxation under S 736 attributable to partnership distributions to retiring partners or deceased partners; taxation under S 741 attributable to sale of partner’s equity interest in a partnership (including installment sales or situations where the underlying partnership holds hot assets under S 751); and positive adjustments (if S 754 election is in effect) and negative adjustments (mandatory or if S 754 election is in effect) to inside basis attributable to partnership assets.

Also covered will be current developments regarding LLCs treated as partnerships; check-the-box regulations; self-employment tax imposed upon members of an LLC treated as a partnership; state taxation of multi-member LLCs; automatic classification change to partnership; tax consequences under Rev. Rul. 99-5 if the status of an LLC changes to partnership; elective (Form 8832) classification change to partnership; IRS regulations on treatment of changes in elective entity; mergers of LLC with another LLC or other entities (corporation, limited partnership and general partnership); conversion (by statute) of LLC into other entities or vice versa; recalculation of values under S 704c if an LLC merges into another partnership; pitfalls if an LLC is treated as an S corporation; and more.

Live Zoom Video Conference (6/17 9am – 5pm)

 

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06-17-2020

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